Journeyperson Hiring Incentive (J-HI)

Journeypersons Hiring Incentive (J-HI) provides a tax credit to employers of recent graduates of apprenticeship programs.

Application Form (fillable pdf)
English version
French version

How it works
The terms of J-HI are similar to those of the Co-op Graduates Hiring Incentive (COGHI).

An eligible employer may earn a refundable tax credit for each of the first two twelve-month periods of permanent, full-time employment of a journeyperson for work performed in their certified trade primarily in Manitoba.

The credit equals 5% of wages and salaries paid to the journeyperson (net of other government assistance) up to $2,500 per twelve months of employment for each journeyperson.

Who is Eligible
Eligible employers may be taxable corporations, not-for-profit agencies, Crown corporations, municipalities, universities, schools, hospitals, or unincorporated entities.

In a year in which the tax credit is earned, the employer must be a participant in an apprenticeship program in Manitoba by;

a) having at least one apprentice registered to the employer who has completed the first year of apprenticeship with the employer, or

b) having had an apprentice who completed at least two full years of apprenticeship within the previous five years, and

c) The journeyperson must have received his or her Certificate of Qualification in Manitoba or elsewhere in Canada after April 9, 2008, and must be hired by the employer within 18 months of certification.

d) Journeypersons employment periods must be continuous and consecutive, but each twelve-month period may be interrupted by a seasonal layoff of not more than three months.

There is no limit on the number of journeypersons an employer may hire to earn the credit.

Filing for Credit & Income Tax Forms
Adjustments will be made to accommodate the new Journeypersons Hiring Incentive (J-HI) on the annual income tax forms. As per the eligibility requirements listed above, claims for the Journeypersons Hiring Incentive (J-HI) will begin in 2010 for the 2009 tax season. Consult and or discuss this tax credit with your income tax advisor/accountant.

Contact Information
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg, MB R3C 3R6
ph: 204-948-2115
Toll-Free 1-800-782-0771
E-mail: tao@gov.mb.ca